The LLO-95174 company uses a job-order costing system with direct labor hours as its allocation base. The company estimates its manufacturing overhead cost for the year to be $726,725. During the year, actual direct labor-hours were 36,230 hours, the actual manufacturing overhead cost was $710,000, and manufacturing overhead was overapplied by $32,715. How much was the LLO-95174 company's estimated direct labor-hours used in the calculation of its predetermined overhead rate? (Round your intermediate calculations to 2 decimal places.) Multiple Choice 35,450 direct labor-hours 36,230 direct labor-hours 33,038 direct labor-hours 34,634 direct labor-hours